A Protected Cell Company (‘PCC’) is a single legal structure that can segregate its assets between different cells within the PCC. This segregation allows for assets of each cell to be deemed as completely distinct from each other and thus creditors of a particular cell have recourse only to that cell. Therefore, each cell has its own responsibilities in terms of its assets and liabilities.
The Protected Cell Companies Act 1999 (‘PCC Act’) has been amended until recently to broaden the applications of PCCs in Mauritius. Subsequently, regulations were created under section 4(3) of the said Act to cater for the possibility for a global business to be converted into a PCC.

Possible activities of a PCC:
  • Asset holding
  • Structured finance businesses
  • Collective investment schemes (CIS) and close-ended funds (CEF)
  • Specialised CIS and CEF
  • Insurance business including external insurance business and captive insurance business
  • External pension scheme
Our services to PCC:
  • Company Incorporation
  • Company Administration
  • PCC Administration including creation of additional cells above core cell
  • Provision of Resident Directors (two)
  • Provision of Company Secretary
  • Provision of Registered Office
  • Preparation and filing of Tax Return
  • Preparation of Statutory Financial Statement
  • Opening of Bank Accounts